注册会计师考试《审计》课程加试英语关键名词    
acceptable audit risk 可接受的审计风险   
acceptance and contiueance 接受客户委托   
accounts receivable（A/R) 应收账款   
accuracy(audit objective) 准确性（审计目标）   
acquisiton and payment cycle 采购与付款循环   
adverse opinion 否定意见   
analytical procedures 分析性程序   
assertions about valuation 关于计价的认定   
assertoins,by management 管理层认定   
assess control risk 评价控制风险   
attestion 鉴证（业务）   
attestion standards 鉴证业务准则   
audit evidence 审计证据   
audit objectives  审计目标   
audit risk 审计风险   
auditable 可审计性   
authorization 授权   
bank reconcilation 余额存款余额调节表   
business risk 经营风险   
cash receipts 收款   
classification 分类   
clean opinion 标准无保留意见   
client 客户   
Code of Profession Conduct 职业道德规范   
commitments to competence 重视专业胜任能力   
competence of evidence 审计证据的适当性   
completeness 完整性   
condidentiality 保密   
confirmation of accounts receiveable 应收账款函证   
contingent fee 或有收费   
control environment 控制环境   
control risk 控制风险   
CPA firm 会计师事务所   
CPA，Certified Public Accountants 注册会计师   
criminal liability 刑事责任   
current files 当期档案   
cutoff 截止   
data comparisons 数据比较，比较数据   
detail tie-in  明细核对   
detection risk 检查风险   
difference 差异   
direct knowledge （注册会计师）自行获取的（证据）   
disclaimer of opinion 无法表示意见   
discovery of facts, subsequent 发现事实，期后发现的事实   
documentation 检查（书面证据）、审计记录   
documentation and records 凭证与记录   
due professional care 应有的职业谨慎   
engagement letter 业务约定书   
engagement risk 审计业务风险   
entity's continuing as going concern 企业的持续经营   
error and fraud 错误与舞弊   
注册会计师考试《审计》课程加试英语关键名词    
acceptable audit risk 可接受的审计风险   
acceptance and contiueance 接受客户委托   
accounts receivable（A/R) 应收账款   
accuracy(audit objective) 准确性（审计目标）   
acquisiton and payment cycle 采购与付款循环   
adverse opinion 否定意见   
analytical procedures 分析性程序   
assertions about valuation 关于计价的认定   
assertoins,by management 管理层认定   
assess control risk 评价控制风险   
attestion 鉴证（业务）   
attestion standards 鉴证业务准则   
audit evidence 审计证据   
audit objectives  审计目标   
audit risk 审计风险   
auditable 可审计性   
authorization 授权   
bank reconcilation 余额存款余额调节表   
business risk 经营风险   
cash receipts 收款   
classification 分类   
clean opinion 标准无保留意见   
client 客户   
Code of Profession Conduct 职业道德规范   
commitments to competence 重视专业胜任能力   
competence of evidence 审计证据的适当性   
completeness 完整性   
condidentiality 保密   
confirmation of accounts receiveable 应收账款函证   
contingent fee 或有收费   
control environment 控制环境   
control risk 控制风险   
CPA firm 会计师事务所   
CPA，Certified Public Accountants 注册会计师   
criminal liability 刑事责任   
current files 当期档案   
cutoff 截止   
data comparisons 数据比较，比较数据   
detail tie-in  明细核对   
detection risk 检查风险   
difference 差异   
direct knowledge （注册会计师）自行获取的（证据）   
disclaimer of opinion 无法表示意见   
discovery of facts, subsequent 发现事实，期后发现的事实   
documentation 检查（书面证据）、审计记录   
documentation and records 凭证与记录   
due professional care 应有的职业谨慎   
engagement letter 业务约定书   
engagement risk 审计业务风险   
entity's continuing as going concern 企业的持续经营   
error and fraud 错误与舞弊   
ethical conduct 道德行为   
ethical principle 职业道德原则   
evidence reliability 证据的可靠性   
existence 存在   
explanatory paragraph 强调事项段   
family members 家庭成员   
field work 外勤工作   
foreseeable user 预期的使用者   
haphazard sample selection 随机抽样   
historical financial statement auit and review 历史性财务报表的审计与审阅   
independenc 独立性   
independenc, in fact and appearance 形式与本质上的独立   
information and communication system 信息和沟通系统   
inherent risk  固有风险   
initial assessment 初步评估   
inquiry 询问   
internal control flowchart 内部控制流程图   
inventory and warehousing cycle 存货与仓储循环   
legal liability 法律责任   
letter of representation,management 管理层声明书   
liability to client 对客户的责任   
management and governance  管理层与治理层   
management's responsibility 管理层责任   
materiality 重要性   
materiality level 重要性水平   
misapproprition 侵占挪用（资产）   
misstatement 错报   
objectivity and integrity 客观与公正   
observation 观察   
occurrence 发生   
opinion paragraph 意见段   
outside specialists 外部专家   
peer review 同业复核   
permanent files 永久性档案   
physical examination 监盘   
physical observation 监盘   
planed control risk 计划的控制风险   
post-balance-sheet review 资产负债表日后事项的审核   
prbability proportional to size sample selection 概率规模比例抽样（PPS）   
preliminary 初步业务活动   
presentaion and disclosure  列示与披露   
pricing and compilation 计价与汇总   
qualified opinion 保留意见   
quality control  质量控制   
random samlple 随机抽样   
reasonal assurance 合理保证   
reclassification entries 重分类（调整）分录   
related parties 关联方   
reperformance 重新执行   
responsibilities （注册会计师）责任   
restricted scope 审计范围受到限制   
results ,evaluation of results 审计结果，评价审计结果   
review of documentation 审计记录的复核   
right and obligation 权利与义务   
risk adoption 风险应对   
risk assessment 风险评估   
risk of incorrect acceptance 可接受的误受风险   
sales and collection cycle 销售与收款循环   
sampling risk 抽样风险   
scope paragraph 范围段   
separation of duties 职责分离   
skeptism （职业）怀疑态度   
standard unqualified  标准无保留意见审计报告   
stratified sampling 分层抽样   
subsequent events review 期后事项审核   
subsequent to confirmation 函证日后收款   
substantive doubt 重大疑虑   
substantive tests of transactions 交易的实质性测试   
sufficient competent evidence 充分适当的审计证据   
systematic sample selection 系统抽样   
test for cutoff 截止测试   
test of details of balances for A/R 应收账款余额的细节测试   
tests of control and substantive tests 控制测试和实质性测试   
timing 时间   
tolerable misstatement 可容忍的错报   
unqualified opinion 无保留意见   
unusual fluctuations 异常波动